MINUTES OF MEETING
ASSEMBLY SUBCOMMITTEE ON TAXATION
Sixty-seventh Session
April 30, 1993
The Assembly Subcommittee on Taxation, was called to order by Chairman Robert E. Price at 6:00 p.m., April 30, 1993, in the Conference Room located at the Clark County School District Office, Las Vegas, Nevada. Exhibit A is the Meeting Agenda, Exhibit B is the Attendance Roster.
SUBCOMMITTEE MEMBERS PRESENT:
Mr. Robert E. Price, Chairman
Mr. Roy Neighbors
Mr. John B. Regan
Mr. Michael A. Schneider
Mr. Larry L. Spitler
SUBCOMMITTEE MEMBERS ABSENT:
None
GUEST LEGISLATORS PRESENT:
Senator Bob Coffin
STAFF MEMBERS PRESENT:
Ted Zuend, Deputy Fiscal Analyst, Legislative Counsel Bureau
OTHERS PRESENT:
Barbara Bernabei, citizen
Michele Taylor, citizen
Wanda Rosenbaum, Grass Roots Committee
Pat Bendorf, Nevada State Parent Teacher Association
Pat Clark, President, Clark County Child Care Association
Denise Brodsky, Rainbow Council, PTA
Linda Zerfoss, Boulder City teacher
Leanora Hedrick, citizen
Phil Stout, Executive Director, Nevada Association of Independent Businesses
Jason Plaanck, citizen
Mark Solomon, Adia Personnel Services
Aida Brown, President Eldorado Parent Teacher Student Association
Kelly Benavidez, Eldorado High School student
Ellen Thibodeaux, Halle Hewetson Elementary School, physical education teacher
Lisa Hall McNeil, teacher
Steven Moulton, Grandma's House
Mike Katz, President of Manpower Temporary Services, Southern Nevada Division of the Nevada Association of Temporary Services
Gary Voss, Child Care Association of Nevada
Kristine Jensen, citizen
Pat DeShazo, citizen
Knight Allen, Nevada Dealers' Association
Chairman Price welcomed those present. He noted the presence of Phil Stout, former legislator. Further, Chairman Price announced the subcommittee would accept testimony on any relevant issue not just taxation bills listed on the agenda. He stated the primary reason for the meeting was to gather information from the public.
First to testify was Barbara Bernabei, parent of 18 children, three of which were her own natural children, fifteen of which were educational wards. She had been appointed by the Clark County School District as educational surrogate parent for those wards of the state. Her main point was there had been much discussion this session relative to reorganization. She stated what had to happen first was "organization" between existing state services and departments. Many of her wards were affected by various departments, i.e. human resources, the schools, sometimes the prison system, and rarely did any of those departments communicate with one another adequately. She stated an increase in money alone would not offset the need for accountability. In conclusion, she stated parents should be placed on policy-making boards and commissions to insist on accountability and assist with budgetary decisions.
Michele Taylor spoke in favor of educating educationally challenged students in local schools with the general school population. The budget cuts which have been proposed equated, she said, to prevention of adequate educational opportunities for those children. She added "inclusion" was the new Americans with Disabilities Act language for that process. There was no money allocated for the support personnel which was required to sustain such programs. The current situation in Clark County resulted in some fifteen students with an intelligence quotient spread of over forty points (ranging between 40 and 80), being taught in one classroom contrary to state and federal mandated limitations. Yet, she explained, the state was not providing funds to the counties to comply with either state or federal law.
Mrs. Taylor questioned whether she would have to file due process against the state as well as the county for failure to provide adequate educational opportunities, because the state had not provided the budget funds for special education programs to the counties as directed by federal mandate. In conclusion, she explained the money needed to be spent now for her son and those like him, to provide them with as good an education as possible. Otherwise, far more money would have to be spent later (especially tax dollars) to support those students when they went away from the schools unable to support themselves. She said parents would help the legislators in finding funding for those programs but it needed to be done immediately.
Wanda Rosenbaum, Grass Roots Committee, told the subcommittee she wanted to address her remarks, relative to stable funding for education, to the Education Committee whose meeting had just ended. However, she had been unable to do so because the Education Committee had told her it could not deal with issues for which no money was available. She explained no matter how many rallies were held or how many letters were written they had been unable to get any action on education matters, and she was beginning to believe the state was being governed by two or three people. She felt the legislature was having no effective say because it had been given an inadequate health and education budget to begin with. Additionally, she said it was hard to believe during the time there was no money for education programs there was money for new state buildings and other programs which were, in her opinion, not necessities.
Mrs. Rosenbaum said she felt the legislature was capable of putting together a stable tax plan for the state. She implored a program be implemented this session to address the difficulties being faced by the parents and children in Clark County. Due to lack of programs and a sufficient budget, she felt the racial relations issue had again caused a division within the district and within the population in general. In order to receive social services, a person had to be at-risk; financial, educational or emotional failure had to be proven.
Mrs. Rosenbaum elaborated, in order to provide specialist classes such as physical education, music and art, several classes were combined which jeopardized quality and safety and effectively excluded the specialist from the schools. She stated she had come before the legislature for the past four sessions to speak in support of bills which had passed, but no funding had followed. If the problems were not addressed this session, by the next session the black parents would be fighting white parents over who was going to get the proper programs for their respective children. All parents needed to get together to demand the best programs for all children. She briefly discussed the disparity between mandated class size and what was actually being experienced.
Mrs. Rosenbaum added her organization had written letters and postcards to representatives regarding educational matters over the past few years, yet nothing positive had emerged. It was her opinion decisions made at the legislature were made in the back halls and not at public meetings. Or, they had been predetermined before the legislature started. She wondered why the legislators would waste their time if the state was a dictatorship and the representatives could not really deal effectively with the issues important to their constituents. She concluded by saying everyone should get together and establish children as the most valuable resource. Something had to be done this session.
Pat Bendorf, Nevada State PTA, was next to speak. She said she had supported the use of property tax as a basis for taxation for over twenty years. Each session she had been told, "Not this time, not this time. Can't do it this time, we're gonna have to do it next time." She said the educational system, the children, the state and the county were running out of time. She stated she did not want to look back twenty years from now and bemoan the fact there were not a sufficient number of educated citizens to support the economy when she was retired.
Ms. Bendorf said she did not want to look back years from now and know society had had the opportunity to do something constructive and had botched it. She said if the legislature wanted to pass taxes to finance education and require accountability for those funds, that was fine; the taxpayers were up to it. But, do not short change the children by considering them a throw-away society and then complain they were not appropriately educated or were not ready to compete worldwide. She said although her children were grown and she had grandchildren now, she would not stop fighting for quality education. She ended her remarks by saying she knew each of those present were concerned with the best education for their children or grandchildren, but they needed to address the requirements of all children, not just theirs. She reminded them the PTA supported a broad-based tax and the PTA would support those legislators who put education, and the taxes which would support its programs, first.
Pat Clark, President of the Clark County Child Care Association, spoke in favor of AB 405. Her association represented 163 commercial facilities and 16 group-care homes and all of them were interested in passage of the bill. She said paying the business tax had taken away from the funds at those facilities which should have gone to benefit children. She said those facilities' employee ratios were strictly mandated for by city/county and state requirements, unlike other businesses.
Chairman Price directed the attention of those present to the taxation charts and bills which were the primary subject of the meeting. He gave a brief overview of the business tax issues.
Mrs. Clark continued to say the child care industry had a 50 percent turnover rate in Clark County because most of the workers were paid minimum wage and the business tax took away from any monies which might be available for wage raises for those workers. She also noted there were additional costs for those employers/workers: $58 for the sheriff's card and health card for each employee. She also supported the child care credit portion of the bill. She said many of the parents had come to an almost desperate situation trying to find and pay for child care for their children so they could work. She said outside funds, such as United Way, were drying up and few funding sources were still available. The ability for employers to help in this area was applaudable.
Chairman Price introduced Senator Coffin and invited him to join the subcommittee at this point.
Denise Brodsky, Rainbow Council PTA, and mother of three children in the Clark County School District, expressed her concern for the welfare of all children. She stated Governor Miller's $18 million cut in the education budget had to negatively affect and compromise Nevada children's academic future. She stated it could have no positive results. However, the negative impact could be staggering; setting children up for academic failure. She said it was time Nevada's political leaders stopped making children pay for their fiscal blunders. A quality education was every child's right, she added, and no one should have the right to take it away. She reviewed a statistical snapshot compiled by Dr. Cram wherein the statistics showed Nevada's children in a precarious condition relative to teen suicide, incarceration, drug and alcohol abuse, violent death, pupil/teacher ratios. She said those statistics were appalling. She said the governor, the legislature and the public had to join together and take responsibility to reevaluate, consider and design alternative measures toward rebuilding the state's economy, on any basis other than sacrifice of the educational system.
Mrs. Brodsky quoted Dr. Cram's February, 1993 letter to the legislature. "There is little doubt that the future of our country is dependent upon the condition of our children and the quality of educational programs. It is clear that if we were to remain strong that we must help our children. We cannot afford to waste a single child. Don't compromise our children's education. A mind truly is a terrible thing to waste".
Linda Zerfoss, Boulder City, said she appreciated coming before the committee and the committee taking its time to have a hearing in Las Vegas. She said she understood those present had all the statistical and emotional information which could be presented to them available back in Carson City. She stated she was aware many of the officials for the state were elected on a platform, responding to public pressure, of no new taxes. However, as they organized it was hoped the budget would stay the same. They had not expected it to be cut by such a large amount.
Ms. Zerfoss wanted to address, as a teacher, accountability for authentic assessment of each child. She noted, as a teacher, she was responsible for every child who walked through her door and for giving that child whatever she could to make him or her feel good about themselves. She educated each student to the best of her ability, no matter what she did or did not have environmentally. She added, coming from a background where education was done well, she was scared to death at what children were not getting today.
Mrs. Zerfoss elaborated she could provide her own children with two parents in the household and supplemental educational experiences, but she did not know how to offer those opportunities to children who did not have those advantages. She questioned how she could be accountable as a teacher for not providing authentic assessment of their needs since funds were just not there. She concluded by saying she felt ineffective because no matter how effective she tried to be, working within the system, her input did not seem to affect the overall picture. Sometimes, she said, you have to set yourself up to lose in order to get what you need. Maybe the legislature, the businesses and the parents were going to have to mutually agree to be put into a lose situation in order to get back education for children. Otherwise, she felt many of today's students were going to end up in jail or recipients of other social services, a situation which could be avoided.
Leanora Hedrick stated she was a parent of four children, fourth through sixth grades. She asked what they, as parents, were missing; what did they need to do which would help the legislature do a better job. Chairman Price briefly explained to her what had occurred since 1975 relative to tax revenues tax policy and tax shifts which affected tax revenues generated in Nevada. He explained the transition from property tax based revenues following the tax revolt of 1979 to the sales tax base, in the wake of California's Proposition 13. The transition which followed had made significant differences in service levels supplied by the state.
Chairman Price also pointed out one of the difficulties Nevada faced in using property tax was, although it was stable, it was not a very effective revenue generator as only 13 percent of Nevada's land was privately owned and therefore subject to direct taxation. The rest of the land was owned by the federal government. He illustrated one cent on the property tax rate in Nevada only increased revenues by approximately $1.5 million whereas one cent on the sales tax generated $140-180 million. He concluded many alternate tax sources and increases were being examined. However, few politicians were ready to run for office on a platform of increasing taxes. Finally, he said it was very important to have meetings like this one so the citizens came to realize government could not be run for nothing. There was a limit to how much the budget could be slimmed down and still be able to provide necessary services. He told Mrs. Hedrick he appreciated input from concerned citizens like herself.
Mrs. Hedrick asked Mr. Price to comment on the effect of the casinos on the tax base. Chairman Price answered by referring to EXHIBIT C which gave an overview of Nevada's General Fund Revenues and Biennial Operating Appropriations for the past 20 years and listed of some prospective taxes which could be adopted to generate additional revenues. He commented one of the primary difficulties with the existing situation was so much was directly dependent on the health of gaming and its tax revenue. What was needed was some diversification, the addition of another broad-based stable tax. Even by increasing gaming taxes now, it would not solve the long-range, narrow-tax-base problem in Nevada. He also explained how dollars raised by taxes were allocated to the different budget funds and why it was not necessarily beneficial to directly earmark those funds for specific purposes.
Mrs. Hedrick asked Chairman Price how parents could work effectively to get what they needed for the children. "If you do not pay for them now, you will pay for them later," she said.
Chairman Price told Mrs. Hedrick she and the other parents were talking to the right people at this meeting. But, it would require more involvement on a grass roots level with businesses and organizations which consistently opposed tax increases. He also suggested they work actively to become more informed as to all the matters pending before the legislature which ultimately involved them and their interests. He also advised them of the toll-free numbers available for contact. Mrs. Hedrick suggested the legislature should be actively calling television and radio stations to get them to notify the public of hearing and meeting dates relative to public issues. Discussion followed. Chairman Price interjected it was difficult, due to the political framework in which all those running for office had to work, to run a campaign based on increasing taxes in order to provide all the services wanted by the public and private sector.
Former legislator Phil Stout, Executive Director, Nevada Association of Independent Businesses, stated his organization represented 766 businesses throughout the state. He said his members felt there should not be a business tax in Nevada. Business created jobs and already paid for licenses, fees and overhead costs. The salaries paid, materials purchased for resale were already tax sources. However, since there was not a chance of repealing the business tax, his association would remind the committee raising revenue through small business taxation had a number of downsides. Because of increased fees, salaries and taxes many business were dropping health care in order to fund those expenses. He spoke in support of AB 418. He added, until the business tax and SIIS issues were solved in Nevada, many employers would choose to operate their businesses elsewhere, negatively impacting Nevada. A good business environment was key to diversifying Nevada's economy.
Chairman Price asked Mr. Stout if he was in favor of any equally applied business tax which the business community might accept if the business tax was repealed. Mr. Stout replied he was not in favor of any business tax because of the negatives. He further commented even states which had stable tax bases were having significant difficulties with their educational systems. A recession hurt everyone no matter what the tax sources were. Spending per student did not necessarily turn out better students. It was his opinion many of the problems were directly related to the transitory population base in Nevada. He felt many of the schools in Nevada were excellent, in spite of the bad economy. Regardless, he could not support small business taxation as a way to increase revenue.
Senator Coffin asked Mr. Stout if his comments reflected his personal opinion or NAIB's official position. Mr. Stout replied it was NAIB's position, based on his poll of the membership and board of directors.
Jason Plaanck, a learning disabled adult, with dyslexia, dysgraphia, auditory and visual impairment, was next to testify to the committee. He stated learning-disabled persons represented approximately 10 percent of the total population of the United States. Many had average and above-average intelligence and many were gifted. He stated although those disabilities were not outgrown they could be compensated for. He reviewed the public laws which affected special education and persons with disabilities, beginning with the 1975 Public Law 94.142 which required free and appropriate education for all children. He stated Nevada, by cutting education $18 million and reducing special education programs, was in direct violation of many federal laws regarding disabled persons' rights to education.
Mr. Plaanck stated he had campaigned for the Senate on a broad-based tax plan. He felt a seven percent flat tax across the board on hotels and motels would result in a conservatively estimated figure in excess of $210 million. He reviewed his suggestions on how to modify the educational system to better accommodate gifted and disabled children. He stated the increase in revenues could be used to increase programs, salaries and provide special services such as assistive listening devices for the hearing impaired.
Mr. Plaanck stated implementation of the tax on hotels and motels would allow the legislature to repeal the business tax and still have revenues left over. He also discussed other changes to the tax law which would help to fund educational programs and give respite to low income citizens. He concluded, since Nevada and its counties were almost all at their taxing capacity, something had to be done to rectify the problem, not add to it.
Mark Solomon, Adia Personnel Services, stated he was present to speak in reference to AB 456. He stated when the business tax was enacted the legislators recognized the unique nature of temporary employment businesses and provided for an averaging method and a wage cap. He was present to ask for an exemption for temporary employment services from the provisions of AB 456. He stated his company's product was the part-time, temporary staff persons/workers which was not the same as his own staff personnel. He said he should be responsible for the tax on his six staff employees but not on his "product." He supported the cap being removed from the largest employers under the provisions of AB 456. Because, he said, the effective tax rate for very large employers had been much lower than for other employers. Chairman Price said Mr. Solomon's points were being looked at from various angles via the bills being considered.
Aida Brown, President Eldorado PTSA, said she was overwhelmed at the prospects for education and its funding in Nevada. She stated she had moved to Las Vegas from San Antonio three years ago and was a housewife. She said she was appalled when her childrens' teacher had intimated to her the teacher's children were enrolled in private schools because the Clark County Schools did not provide a sufficient program. She said her family had moved to the area in anticipation of a good community in which they could raise their children. She felt if Las Vegas was recruiting new residents, it should make sure the services were provided to back up its offer. She would receive a teaching credential in two years and wanted to know what her incentive was to stay in the area and teach in Las Vegas. Chairman Price replied to her every community and school district had its positive and negative aspects. He would hope she would stay and work with Nevada's other citizens to make the state a better place to live. Mrs. Brown said she felt no unity within the community.
Chairman Price asked how many present knew the legislature had passed a tax specific for education last session. Mrs. Brown stated she was willing to do whatever she needed to do to help fix the problem.
Kelly Benavidez, a 16-year-old student at Eldorado High School, spoke as to her personal experiences at school. She stated she was in an English class which had no text books for the students and which did not have a sufficient number of seats to allow everyone a place to sit. At the beginning of the school year seating shortages were common, she said, at the school. She added she was taking computer and office science classes. But, due to the age of the equipment, she had been told it would not adequately prepare her to work in today's offices with updated equipment. Miss Benavidez explained sports, from a teenager's perspective, were important because it gave them something to do rather than heading for the streets and trouble. She promised if the legislature worked for the students, she would try to attend more meetings and be more educated about the process. She said she felt what was happening in the schools was being left up to everyone except the students because they did not understand what was going on. She said she thought more students should be involved so the legislators would understand problems from the student perspective.
Chairman Price thanked her for her participation. He stated he appreciated involvement of students in the system.
Ellen Thibodeaux, a physical education teacher at Halle Hewetson Elementary School which serves 1,003 mostly bi-lingual students, informed the committee class size reduction had done nothing for her classes. Where she had had 45 to 50 students per class in past years, she now had 75 to 90 first-grade students per class due to team teaching technicalities. She pointed out the large Mexican transient population in her district made teaching doubly difficult. Until those children were educated into society correctly, problems would persist and get worse. Children who came to school and were educated learned a different side of life and were not as likely to become involved in gang activity.
Ms. Thibodeaux explained educating these children led them to taking advantage of the opportunities here in the United States to see, learn and experience a better way of life. She linked the ability to read and improvement of other motor-sensory skills to a child's coordination which was developed in physical education classes. She noted most of those children received their only exercise opportunities at school. She said it was becoming more important in light of the nation's rising cost for health care that children learn how to take care of their physical selves in school.
Lisa Hall McNeil, parent of an attention deficit student, explained her son was in a class with 38 other students. As a teacher, she recognized it was virtually impossible to serve the needs of 38 children in any classroom, especially when a classroom contained special educationally challenged children; all of whom had unique problems, home lives and academic needs.
Mrs. McNeil said the budget cuts proposed would necessitate even larger class sizes, probably an increase of four to five students per class in her school. Class size reduction has not worked in many of the schools in Clark County. She added team teaching methods whereby two teachers taught 36 students was not the same as one teacher teaching eighteen students. The same level of attention and educational opportunities could not be given in combined classes. The numbers on the school records might look right; however, one only needed to visit a school to see what appeared in print was not sufficient because the building class space was not large enough.
Mrs. McNeil elaborated she had personally spent $3,000 this past year on additional supplies. She wanted to do a good job teaching reading and math to her second grade students. Most teachers could not afford or were not willing to provide extra funds for their classes. The more funds cut from the budget, the less teachers could do. She expressed concern her sons would not get the same quality education, including instruction in music, art, physical education and library, which she had received in Nevada. She explained why specialty teachers were so desperately needed in the school programs. She asked the committee to convey to the legislature as a whole how important it was to provide funding for education in Clark County.
Steven Moulton, Grandma's House day care, stated he had come to the meeting opposed to AB 405. However, after listening to the testimony and explanation of the bill and looking at the comparative business license chart, he had changed his mind. In response to a question from Mr. Moulton, Chairman Price explained page 2, line 12 of the bill simply defined child care facilities and exempted them from the business tax. Mr. Moulton stated he would be supportive of AB 405. He said it was very difficult for lay people to interpret much of the language in the bills and he was very encouraged by attending this meeting. He appreciated the opportunity to watch and listen to the discussion. He reiterated the benefits of good day care for children and why it was necessary to keep costs at a minimum. He also commented generally about opposition to any increases in taxes and stated he felt there were many areas within government where expenses could be contained.
Chairman Price thanked Mr. Moulton for his comments and said it was rewarding to see someone come to a meeting with one opinion and, after hearing testimony on the bill, actually change position based on information received from both sides. He added that was the same process most legislators go through during the time bills were heard at the legislature.
Mike Katz, President of Manpower Temporary Services, also represented Southern Nevada Division of the Nevada Association of Temporary Services. Mr. Katz spoke opposed to AB 456 as it removed the exemption currently affecting temporary service companies. He reiterated the previously made remarks relative to the unique nature of the service provided by their companies. He added 80-90 percent of their gross revenues were expended for payroll and payroll burden costs contrasted with approximately 25 percent in other industries. He also stated the convention industry which was very similar in nature would be heavily impacted by such a change.
Chairman Price responded to Mr. Katz and stated there was currently a subcommittee working on those issues.
Gary Voss stated he represented companies which owned and operated child care facilities, preschools and private kindergartens in the Las Vegas area as well as the Child Care Association of Nevada. He stated those organizations served thousands of children. He would support AB 405. He indicated any increases in overhead costs for those facilities were passed directly on to parents. He said exempting those facilities from the business license tax would decrease overhead costs and directly benefit those who could least afford child care. He also commented on AB 456. He said he would prefer any bill being passed which used full-time equivalents rather than any deemed wages.
Mr. Voss added parenthetically he had raised his daughter in the Clark County School District. She was a senior at Clark High School. He suggested it might be only his experience; however, he felt the district had done a very good job and had provided a great educational opportunity for her. He maintained the one thing adding additional money could not provide was parental involvement. Mr. Regan interjected to Mr. Voss if someone could show him how to legislate parental involvement it would solve many of the problems faced by Nevada's educational system.
Kristine Jensen co-owner of a small business and a parent, testified she wished the business tax could be repealed. But, since such was not likely she would not support any exemptions because exemptions would make it an unfair tax. She would also support AB 456 as it pertained to exempting the first two employees across the board. She also said she echoed Mr. Katz's comments. Dumping more money into the system would not be as effective as parental involvement and a return to some basic moral values taught by the students' parents. She added, however, she would favor the concept of adding parents to school boards in place of district employees. She said, in closing, accountability and responsibility were needed from the parents as well as the districts and the state. Cooperation was the key between all elements to preclude tax rates rising even higher, to the detriment of all.
Pat DeShazo of Boulder City said she had been a supportive parent and felt parental involvement was essential to children obtaining a good education. She commented on hearings being televised to Cashman Field. Even though it started opening up the governmental process, she felt the concept was excellent but it was not enough. She added some method should be developed to enable the citizens to have more direct contact with the process and the representatives involved in it. She said although it had been said taxes were hard on the poor, she suggested welfare was worse because it was very hard on everyone.
Mrs. DeShazo said everyone needed to make sacrifices and become involved in order to improve their communities and the state. She reiterated many of the points made in previous testimony. She ended her comments by stating she did not understand how the state could actively encourage economic development (which resulted in families moving into Nevada) when it was unwilling to provide adequate budget allocations for already overcrowded, underfunded schools to service those increased student populations or the other support services needed for a growing community.
Last to speak to the committee was Knight Allen who said maybe he had been lucky not to have won the election because he realized how exhausting the legislative schedule was in light of all the meetings held outside the regular meeting times.
Mr. Allen contended the inference sales and gaming taxes were not stable was not true. He presented statistics which reflected an increase in sales taxes and gaming taxes of over 115 percent and 146 percent over the past eleven years. He stressed the fact some basic core assumptions were wrong and the legislators had been misinformed. He also said governmental salaries had increased inordinately compared to non-governmental salaries.
Mr. Knight, referring to school district costs, argued administrative positions had increased more rapidly than student populations could support. He also referred to an article from two years ago which represented, based on a student enrollment increase of 26 percent, teaching staff had increased by 71 percent and administrative staff had increased by 51 percent. He felt the real money was going into empire building rather than into additional services for the citizens. He added the gap between the public and private sector in the biennium was in excess of $160 million. He said, "If you could reduce the gap, you could provide all the services necessary." Whatever, the committee did, he hoped they would not buy the nonsense Nevada had an unstable tax base.
There being no further business to come before subcommittee, the meeting was adjourned at 8:05 p.m.
RESPECTFULLY SUBMITTED:
LINDA CHANDLER LAW
Committee Secretary
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Assembly Subcommittee on Taxation
Friday
April 30, 1993
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